International Journal of Nonlinear Analysis and Applications

Presenting a model for improving the interaction between the auditor and the client based on grounded theory

Document Type : Research Paper

Authors

Department of Accounting, Faculty of Management and Accounting, Centeral Tehran Branch, Islamic Azad University, Tehran, Iran

Abstract

The purpose of the current research is to provide a model for improving the interaction between the auditor and the client based on the grounded theory. In this regard, the factors of interaction between the auditor and the client were explained and the main components identified in order to improve the interaction between the auditor and the client were presented. Finally, the identified factors were ranked using the Friedman test. In order to extract effective factors for improving the interaction between the auditor and the employer, the foundation's data approach was used. Also, due to the lack of a coherent model in the literature related to improving the interaction between the auditor and the client in Iran, a semi-structured interview with experts was also used to cover the weak points of the existing theoretical foundations and to reach the stage of persuasion. The results of the foundation's data approach showed that the research model based on improving the interaction between the auditor and the client can be classified into 6 main categories, causal conditions, background conditions, strategies, intervention conditions and consequences. The results of Friedman's test indicated that the variables 1. the timeliness of providing information by company managers to auditors; 2. Acquaintance of auditors with the software used in preparing financial reports; 3. Internal audit; 4. activity history of auditors; 5. Reducing the anxiety of the audit staff, respectively, has a higher priority as an effective factor in improving the interaction of auditors with business owners. Also, it was found that the variables 1. tenure of auditors; 2. The size of the employer's company; 3. The presence of more non-commissioned directors in the structure of the board of directors of companies; 4. Mandatory rotation of auditors; 5. The acquaintance of the audit team members with updated and used software was less important from the point of view of the respondents. The findings of this research can help solve the complexities of the interaction between the auditor and the employer. The current research is based on the idea that there are factors that can improve this interaction and some factors cannot affect this interaction.

Keywords

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International Journal of Nonlinear Analysis and Applications
Volume 16, Issue 2
February 2025
Pages 193-208
  • Receive Date: 25 October 2023
  • Revise Date: 31 December 2023
  • Accept Date: 02 January 2024